银行过渡披露

June 2025June 2025 In the role of originators, issuers, and lenders ofcredit and other financial products, banks have apivotal role to play in the net-zero transition. Tofacilitate this, banks are encouraged to develop,publish, and implement transition plans thatarticulate how they will reach net zero. Contents Overview:The importance of banktransition plans2 This report and its targetaudience3 Six principles underpinningthe guidance4 This paper aims to provide banks with bestpractice guidance for preparation and disclosureof their transition plans, focussing on enhancingtransparency, consistency, and scope. While theguidance incorporates current practices anddisclosures, it transcends them in many cases inorder to encourage and support banks to planahead for future rounds of transition planning anddisclosure. Thus stretching them to expand theirtransition planning and implementation to enablethe rapid transition called for. Six important features ofthe guidance5 Key terms and definitions 7 Who and what the guidancerelates to 9 Recommended best practices 10 Existing guidance andframeworks reviewed 22 Endnotes 23 Overview The importance of bank transition plans Banks have a pivotal role to play in the net-zero transition. As originators, issuers, andlenders of credit and other financial products, they provide financing and facilitationtoday for investment in the future. As capital allocation is a critical mechanism todrive decarbonisation of an economy, banks are at the centre of the transition of theeconomy to net zero. To enable this, banks are encouraged to develop, publish, and implement transitionplans that articulate how they will reach net zero. These plans are a vital instrument,not only for the banks but also for their investors, lenders, clients, and otherstakeholders such as regulators and civil society, to assess the credentials of banks’claims, progress, and contribution to a net-zero economy in 2050. For several years, banks have been committing to align their activities with a net-zero-by-2050 economy, under the leadership of investor coalitions such as the Net ZeroBanking Alliance (NZBA), part of the Glasgow Financial Alliance to Net Zero (GFANZ),and the Institutional Investor Group on Climate Change (IIGCC). Several frameworksincluding ClimateBonds’ earlier reportLessons Learned FromBank Disclosures haveobserved and reportedthat in their currentform, bank transitionreports do not alwaysenable the readerto have a clear andcomparable view ofthe breadth and depthof a bank’s transitionefforts.1 This report and its target audience Banks in scope This report aims to provide best practice guidance for preparation and disclosure ofbank transition plans. In this context, best practice refers to the information ClimateBonds Initiative (Climate Bonds) would like to see reflected in bank transitionplan disclosures, to support a movement towards greater consistency and hencecomparability, balancing robustness with flexibility. This includes guidance on the keydata and qualitative points as well as corresponding methodologies. The guidance isapplicable to all banksexcept multilateral ornational developmentbanks or developmentfinance institutionswhich have a differentrole and set of tools toaddress the transitioncompared to globalcommercial andinvestment banks. This report will be of interest to investors in/lenders to banks seeking to assess thenet-zero credentials of individual banks on the basis of their transition plan disclosures,as part of their own goals to finance the transition to a low-carbon, climate-resilienteconomy, whether through labelled instruments such as sustainability or sustainability-linked bonds (SLBs) or loans, general purpose debt, and/or equity. It may also be useful for sustainability rating agencies and ESG data providers whichare attributing scores to banks on the basis, inter alia, of the quality of their net-zeroambitions and targets. Other stakeholders, such as regulators and civil society with aconcern for greenwashing (i.e., the misleading claims of entities such as banks to benet-zero aligned when they are not), can also find value in the best practice guidance forbank transition plans presented in this report. The report adds to the range of transition assessment tools that Climate Bonds ismaking available to financial institutions, following the previously releasedEntityCertification ChecklistandNavigating Corporate Transitions: A Tool for FinancialInstitutions assessment framework.2Climate Bonds is also publishing guidance forcredible sovereign net-zero transitions.3Sectoral transition pathways and criteria arealso available.4Climate Bonds currently offers Certification of transition finance debtissued by corporates, banks, sovereigns, sub-sovereigns, and others, and Certificationof the transition plans of non-financial corporates. In the future, Certification of thetransition plans of banks may be considered, based on this guidance. Box 1: Su